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Goods and Service TaxArticle·25 July 2026

Principle of Natural justice impaired with portal upload

By J the App

Executive Summary

The Delhi High Court set aside an ex parte assessment order passed after finding that the Show Cause Notice, reminder notices and adjudication order had been uploaded only under the 'Additional Notices & Orders' tab on the GST portal. 

Holding that the petitioner had not been afforded an effective opportunity of hearing, the Court remanded the matter for fresh adjudication.

Domain | Indirect Tax | GST

Background

The petitioner challenged an adjudica...

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